Direct Taxation

1. The following Orders were gazetted on 15 April 2013.

P.U. (A)	Citation	Came into operation on
139/2013	Promotion of Investments (Criteria for the Grant of Pioneer Status to a Small Company) Order 2013	2 March 2012 and 3 July 2012
140/2013	Promotion of Investments (Declaration of Shareholders’ Fund In Relation To a Small Scale Company Under Section 2 (Amendment) Order 2013	3 July 2012

Members may view all the gazette Orders at the official website of the Attorney-General’s Chambers (AGC).

2. e-Filing Handbook

Please be informed that the InlandRevenue Board (IRB) has recently issued an “e-FilingHandbook” whichprovides an overview of the e-filing process and useful information toassisttaxpayers in filing of tax returns.

Members may view the e-Filling handbookfrom theIRB website.